The income statement credit column of the worksheet of Nova Co. for the year ended 2008 shows sales revenue of $70,000. What is the entry to close the sales revenue account?

A.	debit to Income Summary for $70,000 and credit to sales revenue for $70,000.
B.	debit to Cash for $70,000 and credit to Sales revenue for $70,000.
C.	debit to Sales Revenue for $70,000 and credit to Income Summary for $70,000.
D.	debit to Capital for $70,000 and credit to Sales Revenue for $70,000.